Exercise 1

The company plans to produce 6,000 pieces of products of a single type in June. According to the
standards, direct material is set at CZK 900 per piece and direct wages at CZK 560 per piece. The
budgeted production overhead is CZK 1,800,000, the budgeted administrative overhead is CZK 960,000.
Make a preliminary calculation of the product at the level of your own performance costs.

Exercise 2

•      The following costs have been charged (see table below).

•      Calculate your own cost per 1 bottle with a capacity of 0.7 l.

•      966,500 liters of mineral water were produced.

Cost

                           CZK

Material consumption

                           650 400

Wages of production workers

                           130 800

Overheads

                           228 200

Total production costs

                           1 009 400


Exercise 3

Determine the cost calculation per unit of calculation if you know the following information:

Total

             CZK

                        Calculation per unit

                                            CZK

Direct wages

             350 000

                        Direct wages

                                            50

Overheads

             1 225 000

                        Direct material

                                            125

Machine hours

             2 500 hours

                        Direct energy

                                            35



                        Machine hours

                                            0,15 hours


In the cost calculation, we will use a single scheduling base, namely:

1. Direct wages

2. Machine hours